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  S.B. No. 1856
 
 
 
 
AN ACT
  relating to the payment of certain ad valorem tax refunds.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Chapter 1, Tax Code, is amended by adding Section
  1.071 to read as follows:
         Sec. 1.071.  DELIVERY OF REFUND.  (a)  A collector or taxing
  unit required by this title to deliver a refund to a person shall
  send the refund to the person's mailing address as listed on the
  appraisal roll.
         (b)  Notwithstanding Subsection (a), if a person files a
  written request with the collector or taxing unit that a refund owed
  to the person be sent to a particular address, the collector or
  taxing unit shall send the refund to the address stated in the
  request.
         SECTION 2.  Section 11.431(b), Tax Code, is amended to read
  as follows:
         (b)  If a late application is approved after approval of the
  appraisal records by the appraisal review board, the chief
  appraiser shall notify the collector for each unit in which the
  residence is located not later than the 30th day after the date the
  late application is approved. The collector shall deduct from the
  person's tax bill the amount of tax imposed on the exempted amount
  if the tax has not been paid. If the tax has been paid, the
  collector shall refund to the person who was the owner of the
  property on the date the tax was paid the amount of tax imposed on
  the exempted amount. The collector shall pay the refund not later
  than the 60th day after the date the chief appraiser notifies the
  collector of the approval of the exemption. A person is not
  required to apply for a refund under this subsection to receive the
  refund.
         SECTION 3.  Section 11.439(b), Tax Code, is amended to read
  as follows:
         (b)  If a late application is approved after approval of the
  appraisal records for the year for which the exemption is granted,
  the chief appraiser shall notify the collector for each taxing unit
  in which the property was taxable in that year not later than the
  30th day after the date the late application is approved.  The
  collector shall correct the taxing unit's tax roll to reflect the
  amount of tax imposed on the property after applying the exemption
  and shall deduct from the person's tax bill the amount of tax
  imposed on the exempted portion of the property for that year.  If
  the tax and any related penalties and interest have been paid, the
  collector shall pay to the person who was the owner of the property
  on the date the tax was paid a refund of the tax imposed on the
  exempted portion of the property and the corresponding portion of
  any related penalties and interest paid.  The collector shall pay
  the refund not later than the 60th day after the date the chief
  appraiser notifies the collector of the approval of the exemption.
         SECTION 4.  Section 26.112(b), Tax Code, is amended to read
  as follows:
         (b)  If an individual qualifies for an exemption under
  Section 11.13(c) or (d), 11.133, or 11.134 with respect to the
  property after the amount of the tax due on the property is
  calculated and the effect of the qualification is to reduce the
  amount of the tax due on the property, the assessor for each taxing
  unit shall recalculate the amount of the tax due on the property and
  correct the tax roll.  If the tax bill has been mailed and the tax on
  the property has not been paid, the assessor shall mail a corrected
  tax bill to the person in whose name the property is listed on the
  tax roll or to the person's authorized agent.  If the tax on the
  property has been paid, the tax collector for the taxing unit shall
  refund to the person who was the owner of the property on the date
  the tax was paid [the tax] the amount by which the payment exceeded
  the tax due.
         SECTION 5.  Section 26.1125(b), Tax Code, is amended to read
  as follows:
         (b)  If a person qualifies for an exemption under Section
  11.131 with respect to the property after the amount of the tax due
  on the property is calculated and the effect of the qualification is
  to reduce the amount of the tax due on the property, the assessor
  for each taxing unit shall recalculate the amount of the tax due on
  the property and correct the tax roll.  If the tax bill has been
  mailed and the tax on the property has not been paid, the assessor
  shall mail a corrected tax bill to the person in whose name the
  property is listed on the tax roll or to the person's authorized
  agent.  If the tax on the property has been paid, the tax collector
  for the taxing unit shall refund to the person who was the owner of
  the property on the date the tax was paid [the tax] the amount by
  which the payment exceeded the tax due.
         SECTION 6.  Section 26.1127(b), Tax Code, is amended to read
  as follows:
         (b)  If an individual qualifies for an exemption under
  Section 11.132 with respect to the property after the amount of the
  tax due on the property is calculated and the effect of the
  qualification is to reduce the amount of the tax due on the
  property, the assessor for each taxing unit shall recalculate the
  amount of the tax due on the property and correct the tax roll.  If
  the tax bill has been mailed and the tax on the property has not been
  paid, the assessor shall mail a corrected tax bill to the individual
  in whose name the property is listed on the tax roll or to the
  individual's authorized agent.  If the tax on the property has been
  paid, the tax collector for the taxing unit shall refund to the
  individual who was the owner of the property on the date the tax was
  paid [the tax] the amount by which the payment exceeded the tax due.
         SECTION 7.  The change in law made by this Act applies only
  to a refund made on or after the effective date of this Act. A
  refund made before the effective date of this Act is governed by the
  law in effect on the date the refund was made, and the former law is
  continued in effect for that purpose.
         SECTION 8.  This Act takes effect September 1, 2019.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 1856 passed the Senate on
  April 26, 2019, by the following vote:  Yeas 30, Nays 0.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 1856 passed the House on
  May 17, 2019, by the following vote:  Yeas 147, Nays 0,
  two present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor